﻿<?xml version="1.0" encoding="utf-8"?><rss version="2.0" xmlns:dc="http://purl.org/dc/elements/1.1/" d1p1:xsi="http://www.gov.tw/schema/RSS20.xsd" xmlns:d1p1="schemaLocation"><channel><title>臺北市稅捐處兒童網各稅簡介</title><link>https://child.tpctax.gov.taipei/News.aspx?n=F3283CB71D3C0FA9&amp;sms=7BF5CA3886FFDC36</link><language>zh-Hant-TW</language><copyright>臺北市稅捐稽徵處兒童網</copyright><item><title><![CDATA[房屋稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=ADF4D8F3063F3E02</link><description><![CDATA[<div><p><img src="https://www-ws.gov.taipei/001/Upload/475/relpic/22092/3442910/be0786e2-9b52-41ce-b669-eb0b61d0cca3.png" alt="房屋簡介" style="border: 3px solid lightskyblue;" class="fr-fic fr-dii"></p><p><img src="https://www-ws.gov.taipei/001/Upload/475/relpic/22092/3442910/3d0b203d-f456-48c3-bbbe-01aea530d350.png" alt="何時繳房屋稅" style="border: 3px solid lightskyblue;" class="fr-fic fr-dii"></p><p><img src="https://www-ws.gov.taipei/001/Upload/475/relpic/22092/3442910/53803a21-a69f-4280-bb9e-8531caf42761.png" alt="房屋稅稅率" style="border: 3px solid lightskyblue;" class="fr-fic fr-dii"></p></div>]]></description><pubDate>Wed, 14 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[地價稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=20C4755038734CFB</link><description><![CDATA[<div><img src="https://www-ws.gov.taipei/001/Upload/475/relpic/22092/3442906/6a66ab38-8e5b-40e1-b175-e1dd7ba9173c.png" alt="地價稅簡介" style="border: 3px solid lightskyblue;" class="fr-fic fr-dii"></div>]]></description><pubDate>Tue, 13 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[土地增值稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=A9B3241CD6DF978B</link><description><![CDATA[<div><img src="https://www-ws.gov.taipei/001/Upload/475/relpic/22092/3442909/bc762849-c2f4-406e-8e7f-c703bd3465f7.png" alt="土地增值稅簡介" style="border: 3px solid lightskyblue;" class="fr-fic fr-dii"></div>]]></description><pubDate>Wed, 14 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[契稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=B6A48801110016B3</link><description><![CDATA[<div><img src="https://www-ws.gov.taipei/001/Upload/475/relpic/22092/3442911/7b721b65-636a-4eaa-8222-f407fcf65cb9.png" alt="契稅簡介" style="border: 3px solid lightskyblue;" class="fr-fic fr-dii"></div>]]></description><pubDate>Wed, 14 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[使用牌照稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=9B0B16DDFE409A89</link><description><![CDATA[<div><img src="https://www-ws.gov.taipei/001/Upload/475/relpic/22092/3442912/9961dd6c-e7cb-45a1-b6b6-eb92fe0893ae.png" alt="使用牌照稅簡介" style="border: 3px solid lightskyblue;" class="fr-fic fr-dii"></div>]]></description><pubDate>Wed, 14 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[印花稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=B4316C36E2410F2E</link><description><![CDATA[<div><img src="https://www-ws.gov.taipei/001/Upload/475/relpic/22092/3442914/e1953e03-ea21-465b-817c-f5ae2f81b307.png" alt="印花稅簡介" style="border: 3px solid lightskyblue;" class="fr-fic fr-dii"></div>]]></description><pubDate>Wed, 14 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[娛樂稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=0CD371FAAECC7E6F</link><description><![CDATA[<div><img src="https://www-ws.gov.taipei/001/Upload/475/relpic/22092/3442913/b80469a9-b6a2-44b8-bbb7-b570ff063ea7.jpg" alt="娛樂稅簡介" style="border: 3px solid lightskyblue;" class="fr-fic fr-dii"></div>]]></description><pubDate>Wed, 14 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[綜合所得稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=B244D627D9DF902A</link><description><![CDATA[<p>凡有中華民國來源所得之個人，不論其為本國人或外國人，亦不論其是否居住中華民國境內，均應就中華民國來源所得課徵綜合所得稅。<br /><br />相關連結：<a href="https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-saving-manual/national/individual-income-tax" title="財政部稅務入口網">財政部稅務入口網</a></p>]]></description><pubDate>Tue, 13 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[營業稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=3ACB7F77686EC174</link><description><![CDATA[在中華民國境內銷售貨物或勞務及進口貨物，均應課徵營業稅。<br /><br />相關連結：<a href="https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-saving-manual/national/business-tax" title="財政部稅務入口網">財政部稅務入口網</a>]]></description><pubDate>Tue, 13 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[關稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=EBFD1616B92C9D2B</link><description><![CDATA[關稅，指對國外進口貨物所課徵之進口稅。<br /><br />相關連結：<a href="https://web.customs.gov.tw/multiplehtml/29" title="財政部關務署">財政部關務署</a>]]></description><pubDate>Wed, 14 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[遺產稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=4A07BBCEB0EF2282</link><description><![CDATA[<ol><li>常居住中華民國境內之中華民國國民，死亡時就其中華民國境內境外全部遺產，課徵遺產稅。</li><li>經常居住中華民國境外之中華民國國民，及非中華民國國民，死亡時在中華民國境內遺有財產者，就其在中華民國境內之財產，課徵遺產稅。</li></ol><br />相關連結：<a href="https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-saving-manual/national/estate-and-gift-tax" title="財政部稅務入口網">財政部稅務入口網</a>]]></description><pubDate>Tue, 13 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[田賦]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=F07D7722CD0A62D6</link><description><![CDATA[<div><img src="https://www-ws.gov.taipei/001/Upload/475/relpic/22092/3442908/c3cd80e9-d8a7-4f98-b58f-37d343aae3f1.png" alt="田賦" style="border: 3px solid lightskyblue;" class="fr-fic fr-dii"></div>]]></description><pubDate>Wed, 14 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[貨物稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=70FCB8969CDC2529</link><description><![CDATA[凡貨物稅條例規定之貨物，不論其在國內產製或自國外進口，除法律另有規定外，均應課徵貨物稅。<br /><br />相關連結：<a href="https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-saving-manual/national/commodity-tax" title="財政部稅務入口網">財政部稅務入口網</a>]]></description><pubDate>Tue, 13 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[證券交易稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=36A385EF09DA0A42</link><description><![CDATA[凡買賣有價證券，除各級政府發行之債券外，均課徵證券交易稅。<br /><br />相關連結：<a href="https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-saving-manual/national/securities-transaction-tax" title="財政部稅務入口網">財政部稅務入口網</a>]]></description><pubDate>Tue, 13 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[期貨交易稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=7D46CD4501B0D58E</link><description><![CDATA[凡在中華民國境內期貨交易所從事期貨交易，均應課徵期貨交易稅。<br /><br />相關連結：<a href="https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-saving-manual/national/future-transaction-tax" title="財政部稅務入口網">財政部稅務入口網</a>]]></description><pubDate>Tue, 13 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[菸酒稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=DA6D9544B35F540A</link><description><![CDATA[凡菸酒稅法規定之菸酒，不論國內產製或國外進口，均應於出廠或進口時徵收菸酒稅。<br /><br />相關連結：<a href="https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-saving-manual/national/tobacco-and-alcohol-tax" title="財政部稅務入口網">財政部稅務入口網</a>]]></description><pubDate>Tue, 13 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[特種貨物及勞務稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=DD53D049C325AADB</link><description><![CDATA[為促進租稅公平，健全房屋市場及營造優質租稅環境，以符合社會期待，對不動產短期交易、高額消費貨物及勞務，課徵特種貨物及勞務稅。<br /><br />相關連結：<a href="https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-q-and-a/national/specifically-selected-goods-and-services-tax" title="財政部稅務入口網">財政部稅務入口網</a>]]></description><pubDate>Tue, 13 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[營利事業所得稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=09AA78AEE90FFBC9</link><description><![CDATA[凡在中華民國境內經營之營利事業，不論其組織型態，均應課徵營利事業所得稅。<br /><br />相關連結：<a href="https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-saving-manual/national/profit-seeking-enterprise-income-tax" title="財政部稅務入口網">財政部稅務入口網</a>]]></description><pubDate>Tue, 20 Jan 2015 16:00:00 GMT</pubDate></item><item><title><![CDATA[贈與稅]]></title><link>https://child.tpctax.gov.taipei/News_Content.aspx?n=F3283CB71D3C0FA9&amp;s=8886D6EA4D71A127</link><description><![CDATA[<ol><li>經常居住中華民國境內之中華民國國民，就其在中華民國境內或境外之財產為贈與者。</li><li>經常居住中華民國境外之中華民國國民，及非中華民國國民，就其在中華民國境內之財產為贈與者。</li></ol><br />相關連結：<a href="https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-saving-manual/national/estate-and-gift-tax" title="財政部稅務入口網">財政部稅務入口網</a>]]></description><pubDate>Tue, 20 Jan 2015 16:00:00 GMT</pubDate></item></channel></rss>
